{"id":4381,"date":"2026-04-13T07:47:11","date_gmt":"2026-04-13T07:47:11","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4381"},"modified":"2026-05-12T10:12:44","modified_gmt":"2026-05-12T10:12:44","slug":"holiday-extension-construction","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/nachholfrist-bau\/","title":{"rendered":"Extension period (construction)"},"content":{"rendered":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n<h2>Table of Contents<\/h2>\n<ul>\n        <li><a href=\"#einleitung\">Brief definition<\/a><\/li>\n        <li><a href=\"#einordnung\">Classification<\/a><\/li>\n        <li><a href=\"#arbeitszeitkonto\">Working time account<\/a><\/li>\n        <li><a href=\"#abrechnung\">Payroll accounting<\/a><\/li>\n        <li><a href=\"#abgrenzung\">Demarcation<\/a><\/li>\n        <li><a href=\"#faq\">FAQ<\/a><\/li>\n        <li><a href=\"#fazit\">Conclusion<\/a><\/li>\n      <\/ul>\n<\/nav>\n\n<section id=\"einleitung\">\n        <div class=\"snippet info\">\n          <p><strong>Catch-up period<\/strong> In the construction industry, this refers to a contractually regulated period during which working hours lost due to weather can be made up under certain conditions.<\/p>\n        <\/div>\n\n        <p>The catch-up period relates to seasonal peculiarities of the construction industry and particularly concerns the organisation of working hours during and after the bad weather season.<\/p>\n      <\/section>\n\n      <section id=\"einordnung\">\n        <h2>Classification in the construction industry<\/h2>\n        <p>The construction industry is subject to specific seasonal fluctuations. In cases of work stoppages due to weather conditions, collective agreements may stipulate that hours not worked can be made up within a specified period.<\/p>\n        <p>The specific details are laid out in the relevant collective bargaining agreements, particularly the <a href=\"\/en\/glossary\/brtv-bundesrahmentarifvertrag\/\">BRTV<\/a> and other sector-specific regulations.<\/p>\n      <\/section>\n\n      <section id=\"arbeitszeitkonto\">\n        <h2>Connection with the working time account<\/h2>\n        <p>catch-up period can be in connection with a <a href=\"\/en\/glossary\/arbeitszeitkonto-azk-im-bau\/\">Working time account (WTA) in construction<\/a> stand. In such cases, missed hours are not immediately compensated but are balanced out within the period stipulated by the collective agreement.<\/p>\n      <\/section>\n\n      <section id=\"abrechnung\">\n        <h2>Implications for construction payroll accounting<\/h2>\n        <p>Within the framework of <a href=\"\/en\/glossary\/payroll-accounting-2\/\">Payroll accounting<\/a> It is crucial whether hours are made up, compensated or otherwise accounted for. Correct documentation influences the representation of working hours and remuneration components.<\/p>\n      <\/section>\n\n      <section id=\"abgrenzung\">\n        <h2>Distinction from the bad weather season<\/h2>\n        <p>The catch-up period is from the actual <a href=\"\/en\/glossary\/winterbauumlage\/\">Bad weather period<\/a> to distinguish. While the bad weather period describes a specific period of time, the catch-up period refers to the possible compensation for work stoppages.<\/p>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n\n        <div class=\"snippet info\">\n        <h3>Nachholfrist im Bauwesen bedeutet, dass eine Frist verl\u00e4ngert wird, um Arbeiten nachzuholen, die aufgrund unvorhergesehener Umst\u00e4nde nicht rechtzeitig abgeschlossen werden konnten.<\/h3>\n        <p>A contractually regulated period in which missed working hours can be made up.<\/p>\n      <\/div>\n\n      <div class=\"snippet info\">\n        <h3>Is the catch-up period legally required?<\/h3>\n        <p>It arises from collective bargaining agreements in the construction industry.<\/p>\n      <\/div>\n\n      <div class=\"snippet info\">\n        <h3>Why is it relevant for billing?<\/h3>\n        <p>The processing of absent hours affects the documentation and representation in payroll accounting for the construction industry.<\/p>\n      <\/div>\n\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>The make-up period is a contractual instrument for flexibly managing weather-related work stoppages in the construction industry. It is closely linked to working time accounts and construction payroll accounting.<\/p>\n      <\/section>\n\n      <footer class=\"author\">\n        <strong>Author<\/strong>\n        <span>the BAS editorial team<\/span>\n        <span class=\"note\">This glossary entry is for general information only.<\/span>\n      <\/footer>\n\n      <p class=\"disclaimer\">\n        Brasser Accounting Solutions GmbH is a specialised accounting service provider and part of a corporate group with Quint GmbH (tax consultancy\/auditing) and Service Place \u00c5rj\u00e4ng AB (Swedish tax office). BAS exclusively performs services according to \u00a7 6 No. 3 and 4 StBerG and does not provide tax or legal advice.\n      <\/p>","protected":false},"template":"","glossar-kategorien":[19],"class_list":["post-4381","glossar","type-glossar","status-publish","hentry","glossar-kategorien-baulohn"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4381","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4381"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}